https://www.taxtmi.com/caselaws?id=152993 The Court dismissed the appeal, affirming the Board of Revenue's order to subject the turnover of Rs. 2,73,240 to local sales tax. The contracts between State Trading Corporation and the foreign importer, and between State Trading Corporation and the appellant, were deemed separate without integration. The absence of direct privity between the foreign importer and the local seller led to the rejection of the appellant's argument for exemption. The judgment emphasized the necessity of establishing a direct connection between parties in export sales transactions to qualify for exemption from local sales tax. en-us Thu, 11 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 15:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152993 The Court dismissed the appeal, affirming the Board of Revenue's order to subject the turnover of Rs. 2,73,240 to local sales tax. The contracts between State Trading Corporation and the foreign importer, and between State Trading Corporation and the appellant, were deemed separate without integration. The absence of direct privity between the foreign importer and the local seller led to the rejection of the appellant's argument for exemption. The judgment emphasized the necessity of establishing a direct connection between parties in export sales transactions to qualify for exemption from local sales tax. Case-Laws VAT and Sales Tax Thu, 11 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152993